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Pensionsrückstellungen im Niedrigzinsumfeld

Author

Listed:
  • Hentze, Tobias
  • Maiworm, Kai

Abstract

Die Familienunternehmen in Deutschland brauchen andere Rechnungszinsen für die Bildung von Pensionsrückstellungen. Der seit Jahrzehnten geltende Zinssatz von 6 Prozent im Steuerrecht sollte auf ein marktkonformes Niveau gesenkt werden. Für die Handelsbilanz wäre ein fester Zinskorridor empfehlenswert. Das ist das Ergebnis der Studie der Stiftung Familienunternehmen, verfasst vom Institut der deutschen Wirtschaft in Köln (IW).

Suggested Citation

  • Hentze, Tobias & Maiworm, Kai, 2021. "Pensionsrückstellungen im Niedrigzinsumfeld," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250038, March.
    • Handle: RePEc:zbw:sfustu:250038
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    File URL: https://www.econstor.eu/bitstream/10419/250038/1/1789577268.pdf
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    References listed on IDEAS

    as
    1. Hentze, Tobias, 2016. "Effekte der Niedrigzinsen auf die betrieblichen Pensionsrückstellungen in Deutschland," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, vol. 43(3), pages 3-19.
    2. Demary, Markus & Voigtländer, Michael, 2018. "Reasons for the declining real interest rates," IW-Reports 47/2018, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
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